How to Use
StateTax Reporters
Organization of State Tax
Materials by Tax Type
tates and localities impose various types of taxes, which are the
subject treated by the CCH State
Tax Reporters. A separate reporter is
produced for each state, and there is
a consistent organization of tax materials across the product line of CCH
State Tax Reporters, at least to the
extent possible.
State taxes are imposed by statutes. However, because state codes
are organized, designated, and
numbered differently from state to
state, the CCH State Tax Reporters
do not follow the code-based organization used in the CCH Standard
Federal Tax Reporter. Instead, the
organization of the CCH State Tax
Reporters is based on tax topics, for
example, corporate income, sales &
use, property, personal income, and
various others.
S
Presentation of
CCH State Tax Reporters
CCH State Tax Reporters were first
produced as loose-leaf print volumes,
and some subscribers have elected
to continue receiving their state tax
materials in printed form. However,
most subscribers now access the CCH
State Tax Reporters on the CCH® Tax
Research NetWorkTM (TRN), an Internet-based platform navigated through
a browser. This electronic presentation
allows for expanded libraries of state
materials, including comprehensive
archives of laws and regulations.
The research content in the CCH
State Tax Reporters consists primarily of the following document
types:
Explanations—State Tax Reporter explanations embody
editorial analysis of the laws,
regulations, cases and rulings
pertaining to a topic.
Annotations—Annotations are
short summaries of cases, rulings,
and other state tax judicial and
administrative documents.
Laws—The full text of state statutes pertinent to state tax issues are
included. Archives include prior
year laws beginning with 1994.
Regulations—The full text of state
regulations treating state tax topics
is included. Archives include prior
years beginning with 1994.
Cases and rulings—Full text
cases and rulings on state tax issues are provided. These include
both judicial and state administrative documents.
In addition, the CCH State Tax Reporters provide daily awareness of
emerging issues through State Tax
Day and CCH Tax Tracker News,
a customizable daily news delivery
functionality.
Tax Types Covered
by State Tax Reporters
State and local taxes are imposed on a
wide variety of transactions and activities. The types of taxes most researched
include the following:
Corporate Income (including
franchise)
Sales and Use
Property
Personal Income
Industry Specific (for example,
Utilities, Severance, Insurance)
Common Questions Answered by
CCH State Tax Reporters
Corporate income tax questions frequently include whether a particular
corporation is taxable in the state.
If the corporation is taxable, how is
the tax computed on income, deductions, and other modifications? For
multistate corporations, how does
the state allocate income to the state
or apportion income linked to more
than one state?
Sales and use taxes have traditionally been based primarily on transactions involving the sale of tangible
personal property. In recent years,
various services increasingly have
been subject to state sales and use
taxes. Typical questions include
whether the transaction is taxable or
exempt, whether a particular busi-
2
How to Use State Tax Reporters
ness or individual must collect or
remit a sales or use tax, and how the
tax is computed and reported.
Property taxes generally are
imposed by localities pursuant to state enabling provisions. Questions frequently
arise concerning which type
of property is taxable (real
property, personal property,
or intangible property are
taxable depending on jurisdiction), valuation of the
property that is taxable, and
the time and method required
for tax payment.
Personal income taxes generally
are imposed at the state level, although in some states other governmental levels also impose income
taxes. Issues and questions arise
concerning an individual’s residency
or domicile in a state, the calculation
of the tax liability, including income
and deductions, and reporting/payment requirements.
Research in CCH State
Tax Reporters on CCH Tax
Research NetWork
State tax researchers have many options in researching their questions
on the CCH Tax Research NetWork.
Because the documents presented in
a State Tax Reporter are arranged
by tax topic and subtopic, the initial research of any question may
be done by a menu walk approach
on the TRN state menu, choosing
states, tax types, topics, and documents by clicking on items listed
ed
in the menu. In addition, another
oth
approach favored by traditional
tion researchers, a topical index,
ndex may be
used to quickly locate
ocate material in
an area of interest.
est
prefer
Many state tax researchers prefe
to leverage
TRN
everage the power of the TR
Internet platform by word searching.
hin
This particularly appeals to frequent
qu
users who are knowledgeable on the
topics and terminology used in state
taxation. In performing a word
d search,
the options include search m
methods
(for example, all terms, any
term or
y te
Boolean), selection of one or more
states, documents, and tax types.
An automatic tax thesaurus helps to
achieve useful results by matching
various terms commonly used in state
tax materials.
An emerging approach to state tax
research is the use of various charts
and tools provided on TRN to gain a
quick overview of a topical area, and
links to more detailed materials. Multistate Quick Answer Charts and CCH
Smart Charts, which allow customizable chart selection, are available
to state researchers. A chart-based
research approach is of particular
cula interest to those with a need to research
esearc
issues in multiple states.
Understanding the CCH
Paragraphing System in State
Tax Products
CCH’s State Tax Reporters are oorganized based on tax topics, for
o
example, corporate income, sales &
use, property, personal income, and
d
various others. For each tax type,
there is a standardized numerical
range that is used for the designation
of CCH Explanations and Annotations. Explanations are designated
ed
by five digits, for example, ¶12-345,
2-34
followed by the title of thee ex
explanation topic. Although it iss not common,
certain explanations
may contain a
ns m
single lower case letter following
the final digit
git of the designation, as
in ¶12-345a.
345
Annotations,
notations, which are editorial
ed
materials
that accompany explanama
tions,
treat cases rulings and other
io
developments
related to the subject
d
matter of a particular explanation. Annotations are designated with a two or
three digit number which follows and
is indexed to the related explanation,
for example, ¶12-345.12
In the standard designations for
state tax topics, the initial two digits
(single digits for incorporation or
franchise) represent the beginning of
the paragraph range for a tax topic,
and the following three digits represent subtopics. The following are the
standard designations for the major
tax topics treated across the state
product line:
¶1-xxx
¶5-xxx
¶10-xxx
¶15-xxx
¶20-xxx
¶30-xxx
¶40-xxx
¶45-xxx
¶50-xxx
¶55-xxx
¶60-xxx
¶88-xxx
¶89-xxx
89-x
Incorporation and
Qualification
Franchise/Capital
Stock Taxes
Income, Corporate
Income, Personal
Property
Miscellaneous Taxes
Motor Fuel Taxes
Severance Taxes
Public Utilities/
Transportation
Cigarettes, Tobacco
Sales & Use
Insurance Companies/
Gross Premiums
Practice and Procedure
The second
designation
nd digit of each designati
may be utilized
outline the
ed to further outli
tax topic. Thus, for example
example, ¶16-xxx,
¶17-xxx, or ¶18-xxx, generally
would
ge
designate substantial personal income
subtopics following under the major
¶15-xxx designation.
There may be minor variations for
some
topics. As an example, Uns
claimed Property is typically located
at ¶33-xxx, but currently may be
located at ¶30-xxx, or ¶31-xxx in
particular states.
The paragraph range for state tax
laws generally begins with ¶90-xxx.
Cases and rulings are indexed under a six digit system, for example,
¶123-456.
CCH’s Multistate Guides are organized in
because
n a similar manner, beca
their content
derived
ntent is primarily der
from that found in the State Ta
Tax Reporters. (See
ee CCH Multistate Guides
G
for Specialized
ized Tax Research for additional details.)
Multistate
ails.) The CCH M
Corporate Income
Guide covers
ncome Tax Gui
corporate income
come tax and franchise
tax materials, with the sta
standard paragraph ranges for
states
or all the covered
c
beginning with ¶5-xxx, and ¶10-xxx.
The CCH Multistate
istate Property Tax
Guide covers thee pa
paragraph ranges
beginning with ¶20
¶20-xxx.The CCH
Multistate Sales & Use Tax Guide
3
covers the paragraph ranges beginning with ¶60-xxx. In addition, the
various multistate guides contain
multistate explanations intended
as an overview, or general guide to
the topic. These are designated as
“Overview.” They are designated by
a three or four digit number following
the paragraph symbol. The Overview
category also provides a location
for finding various supplementary
materials pertinent to the particular
tax type.
Types of State Documents and
Procedures for Finding Them
I. Primary Sources--Authoritative
Constitutions
(1) Federal Constitution
The U.S. Constitution limits
how the states impose and
apply their tax laws. The following portions of the Constitution have the greatest impact
on state taxation: Commerce
Clause, Due Process Clause,
Equal Protection Clause, Import-Export Clause, and Supremacy Clause.
(2) State Constitutions
State constitutions also impose
limits on how the state may
impose taxes or place certain
conditions on such imposition. Many state constitutions
include one or more of the following: Due Process and Equal
lo
Protection
Clauses, Uniformity
rote
Clause,
se, and Tax Limitation
Clauses.
Clauses
To find all constitutional provisions
relating to your issue:
On the State tab of CCH Tax
Research NetWork, under the
Practice Aids blue bar, select
Tax Laws by State. Select the
appropriate state. Menu walk
through the constitutional sections until you have located the
constitutional provision you
need. or
On the State tab of CCH Tax
Research NetWork, under the
State Tax Reporters blue bar,
select the appropriate state.
Word search for your topic,
using the Search Options
button to limit your search
to explanations. There you
will find CCH analysis of
the topic with links to all of
the relevant primary source
documents, including constitutional provisions, which
you will want to consult. A
search that is not limited to
a specific document type can
work, too, but might result
in more documents than you
really need to consult.
State Statutes
State tax laws are the source of
and primary research authority for state taxes. While most
state statutes that impact tax
issues are located in the tax
code or revenue code, often
other statutes have an impact
on tax issues.
If you are not sure which state statutes
govern your issue:
On the State tab of CCH Tax
Research NetWork, under the
State Tax Reporters blue bar,
select the appropriate state.
Word search for your topic,
using the Search Options
button to limit your search
to State Tax Laws. You will
get a list of every state tax
provision that contains that
search term. A search that is
not limited to a specific document type can work, too, but
might result in more documents than you really need to
consult. or
On the State tab of CCH Tax
Research NetWork, under the
State Tax Reporters blue bar,
select the appropriate state.
Word search for your topic,
using the Search Options
button to limit your search
to explanations. There you
will find CCH analysis of
the topic with links to all of
the relevant primary source
©2006, CCH. ALL RIGHTS RESERVED.
documents, including state
law provisions, which you
will want to consult. A search
that is not limited to a specific
document type can work,
too, but might result in more
documents than you really
need to consult.
However, if you already know your
statute section and merely want to
consult it:
On the State tab of CCH Tax
Research NetWork, under the
State Tax Reporters blue bar,
select the appropriate state.
Enter a citation search for the
section of interest. or
On the State tab of CCH Tax
Research NetWork, under the
Practice Aids blue bar, select
Tax Laws by State. Menu walk
until you find the section of
interest.
To ensure you are capturing the
very latest developments, run
your search again choosing the
appropriate state in Final and
Pending Legislation, under the
Practice Aids blue bar.
State Regulations
The tax authority in each state
has promulgated rules and
regulations that detail how
state taxes are to be administered. In most states, these
rules and regulations are codified in an administrative code.
Often, state legislatures pass
tax laws that are purposefully
incomplete as to certain procedures to be followed, and
instruct the tax authority to
promulgate regulations as to
the procedures.
If you are not sure which regulations
govern your issue:
On the State tab of CCH Tax
Research NetWork, under the
State Tax Reporters blue bar,
select the appropriate state.
Word search for your topic,
using the Search Options
button to limit your search to
State Regulations. You will
4
How to Use State Tax Reporters
get a list of every state tax
regulation that contains that
search term. A search that is
not limited to a specific document type can work, too, but
might result in more documents than you really need to
consult. or
On the State tab of CCH Tax
Research NetWork, under the
State Tax Reporters blue bar,
select the appropriate state.
Word search for your topic,
using the Search Options
button to limit your search
to explanations. There you
will find CCH analysis of the
topic with links to all of the
relevant primary source documents, including state regulations, which you will want to
consult. A search that is not
limited to a specific document
type can work, too, but might
result in more documents than
you really need to consult.
However, if you already know your
regulation section and merely want to
consult it:
On the State tab of CCH Tax
Research NetWork, under the
State Tax Reporters blue bar,
select the appropriate state.
Enter a citation search for the
section of interest.
To ensure you are capturing
the very latest developments,
run your search again choosing the appropriate state in
Regulatory Activity, under the
Practice Aids blue bar.
Court Cases and Decisions
ns
(1) Federal Courts
Although the
he vast majority
of tax cases
ases are heard by the
statee courts, in certain situa
situations, the federal courts have
hav
authority to resolve state
ta
tax matters. In addition,
n, the
United States Supreme C
Court
has the ultimate decision
c
on state tax cases in
n which
federal Constitutional
al claims
are raised.
(2) State Courts
An important part of tax law
in each state is the state court
decisions on tax matters.
Court decisions often clarify
the tax treatment of certain
transactions and taxpayers
where the statutes or regulations are unclear, or where the
tax authority has improperly
applied them.
To find all cases and decisions relating
to your issue:
On the State tab of CCH Tax
Research NetWork, under the
State Tax Reporters blue bar,
select the appropriatee state
state.
Word search for your topic,
using the Search Options
ns button to limit your search to
o the
type of court decision you
u are
interested in. The courts are
a
found as subtopics of Cases
se
and Rulings. You will get a
list of every court decision
n
that contains that search term..
A search that is not limited to
a specific document type can
work, too, but might result in
more documents than you really need to consult.
If you know the citation of thee ca
case
you are interested in:
On the State tab of CCH Tax
Research NetWork,
under the
tW
State Tax
Reporters blue bar,
ax R
select
ct tthe appropriate state.
Enter
Ente a citation search for the
case or decision in which you
are interested.
To ensure you are capturing the
very latest developments, be
sure to run your search selecting Cases and Rulings in the
News for the desired state under
the Current Features blue bar.
Revenue Department
Authority and Guidance
Most state tax authorities issue
documents relating to the taxes
which they administer. Some of
these documents are authoritative, while others simply provide guidance.
(1) Revenue Department Policy
Statements
Most tax authorities issue
policy statements regarding the
taxes they administer. These
policy statements are given
different names (Tax Rulings,
Bulletins, FAQs, Notices, Information Letters, Advice
Memoranda) but all deal with
general topics rather than a
specific taxpayer.
(2) Revenue Department Letter
Rulings
Unlike policy statements, letter rulings deal with specific
taxpayers and facts. In some
cases, letter rulings are posed
as hypothetical facts by a taxpayer considering a course of
action
act to see the tax authority’s
ys
position
sition on the subject. When
Wh
released
these are
ed to the public, th
generally redacted ddocuments
so that no taxpayer
xpay identifying
information is included. Often
letter rulings indicate they
only apply to the particular
facts and taxpayer at issue in
the ruling. Generally, letter
rulings are not authoritative,
except to the taxpayer that requested the ruling. However,
they can give the researcher
guidance as to how the taxing authority might analyze a
similar fact situation.
(3) Revenue Department Decisions
Unlike letter rulings, which
are generally issued before a
taxpayer
with
axpayer takes an action w
tax
decisions by
x consequences, decision
thee tax authority which actually
controversy
y decide the tax contr
afterr the taxpayer has aacted are
issued
ed as departmental
departmen decisions.. Generally, dep
departmental
decisions
authoritative
ons are not au
(precedential),
except to the
dential), ex
taxpayerr involved in the decision. However,
decisions
wever, such
s
can give the re
researcher guidance as to
o how the taxing authority might
ght decide a similar
fact situation.
on
5
(4) Revenue Department
Newsletters
Many tax authorities issue
monthly or quarterly newsletters containing tax information.
Newsletters are not authoritative (precedential), but are
often a good source of general
information.
To find Revenue Department Authority and Guidance:
On the State tab of CCH Tax
Research NetWork, under the
State Tax Reporters blue bar,
select the appropriate state.
Word search for your topic,
using the Search Options
button to limit your search
to Administrative Releases,
which is found as a subtopic
of Cases and Rulings. You
will get a list of every administrative document that
contains that search term. A
search that is not limited to
a specific document type can
work, too, but might result
in more documents than you
really need to consult.
If you know the citation of the document you are interested in:
On the State tab of CCH Tax
Research NetWork, under the
State Tax Reporters blue bar,
select the appropriate state.
Enter a citation search for the
type of document desired.
To ensure you are capturing
the
he vvery latest developments,
be sure
ure tto run your search selecting the Cases and Rulings
in the News under the Current
Features blue bar.
Attorney General Opinions
In most states, the state attorney general issues advisory
opinions on questions relating
to tax matters. Generally, the
questions are limited to those
coming from state or municipal officials rather than from
private citizens.
To find Attorney General
Opinions:
Word search for your topic,
using the Search Options
button to limit your search
to Administrative Releases,
which is found as a subtopic
of Cases and Rulings. You
will get a list of every administrative document, including
attorney general opinions, that
contains that search term. A
search that is not limited to
a specific document type can
work, too, but might result in
more documents than you really need to consult.
If you know the citation of the attorney
general opinion you are interested in:
On the State tab of CCH Tax
Research NetWork, under the
State Tax Reporters blue bar,
select the appropriate state.
Except for states that have
very few attorney general
opinions, you will find a line
where you can enter a citation for the attorney general
opinion desired.
To ensure you are capturing
the very latest developments,
be sure to run your search selecting the Cases and Rulings
in the News under the Current
Features blue bar.
II. Primary Authority—Administrative
Administrative Law Judge, Tax
Court, and Board of Tax Appeals
Decisions
In most states, there is a level
of administrative review of
the decisions by the state tax
authority. In some states this
administrative review is done
by administrative law judges,
while in others there is a tax
court or tax board that hears
these appeals. It should be
noted that in some states the
“tax court” is an administrative body, while in other states
it is actually a part of the state
judicial system.
To find Administrative Law Judge,
Tax Court, and Board of Tax Appeals
Decisions:
©2006, CCH. ALL RIGHTS RESERVED.
On the State tab of CCH Tax
Research NetWork, under the
State Tax Reporters blue bar,
select the appropriate state.
Word search for your topic, using the Search Options button
to limit your search to the type
of decision you are interested
in. Each type of decision can
be found as a subtopic of Cases
and Rulings. Administrative
Law Judge decisions will be
found as Administrative Releases and Tax Court and Board
of Tax Appeals decisions are
separate subtopics. You will get
a list of every court decision
that contains that search term.
A search that is not limited to
a specific document type can
work, too, but might result in
more documents than you really need to consult.
If you know the citation of the decision you are interested in:
On the State tab of CCH Tax
Research NetWork, under the
State Tax Reporters blue bar,
select the appropriate state.
Enter a citation search for the
decision desired.
To ensure you are capturing
the very latest developments,
be sure to run your search selecting the Cases and Rulings
in the News under the Current
Features blue bar.
State Tax Forms/Instructions
State tax forms are an underutilized source for tax research,
particularly as it relates to
computing the amount of tax
or the various credits available. Often information and
examples are included on a
form or its instructions that are
not otherwise published.
To find State Tax Forms:
On the Perform Plus II Tab of
CCH Tax Research NetWork,
under the Forms blue bar, select
the State Tax Forms.
On the State Tab, under State
Tax Reporters, states with a
6
How to Use State Tax Reporters
corporate income tax have
selected form instructions
reproduced. Navigate to the
selected state, choose the corporate income tax type, and
Forms Instructions appears on
the menu.
Conclusions and Summary of
Suggestions for State Research
The CCH State Tax Reporters, available on the CCH Tax Research NetWork are the most comprehensive
and current state tax authority in
the industry.
As suggested above, menu walking in the TRN is a good way to
locate research materials, which
are presented in various document
categories. A menu walk navigation is helpful to an understanding
of the topics and subtopics covered
in a State Tax Reporter, and has the
additional benefit of providing an
approach that is comfortable to one
who has used print research products
either in the past or currently.
Word searching is powerful and
fast, but does tend to require more
initial knowledge of the subject
matter to be productive. The CCH
Tax Thesaurus, located under Search
Options, is normally turned on by
default, and may be helpful in locating appropriate documents when
word searching. Also under Search
Options, it is recommended that
Sort by Relevance be turned off
(unchecked) as a preference for state
and local tax research.
When researching in one state, or
particularly when researching in
multiple states, charts such as the
Multistate Quick Answer Charts,
or CCH Smart Charts, may help to
quickly outline the issues and quickly provide links to both primary
sources and CCH explanations.
Explanations are the key element in
State Tax Reporter research. CCH’s
state editors incorporate all of the
levels of legal authority discussed
above into clear and concise discussions of the many topics presented
on state taxation. Linking from ex-
planations is an excellent method
to productively use the editorial
knowledge incorporated into the
explanations to rapidly find laws,
regulations, and major cases. For
more complete research, explanations always present links to annotations, which editorially summarize
cases, rulings, and other documents
that are related to a particular explanation. The annotations, in turn,
provide a quick link to actual text
of the document that is summarized
by an annotation. For all of these
reasons, explanations are the best
starting point when using the CCH
State Tax Reporters.
CCH MULTISTATE GUIDES for
SPECIALIZED TAX RESEARCH
Content Presented in the CCH
Multistate Guides
CCH’s State Tax product line includes three Multistate Guides: Multistate Corporate Income Tax Guide;
Multistate Sales Tax Guide; and
the Multistate Property Tax Guide.
Each of these Multistate Guides
presents material that covers the tax
type listed in the product title, plus
selected additional content. Each
Guide includes CCH Explanations,
state laws, regulations, and cases
& rulings on the applicable topic.
Specifically, here is the major content for each of these Multistate
Guides:
CCH Multistate Corporate
Income Tax Guide
Multistate Corporate Income Tax Quick Answer
Charts—Over forty charts
provide comparative multistate information on corporate income tax topics.
Overview—A special group of
explanations covers state tax
topics on a multistate basis,
for a general understanding
of business income tax issues.
Additional general reference
materials are included in this
part of the Guide.
State by State Explanations—Every state with corporate income type tax provisions is represented in an A
to Z style menu on the CCH
Tax Research NetWork. Explanations also are included
for state Franchise taxes,
as applicable, and for each
state’s Practice & Procedure
provisions. In each state, the
explanations presented are
derived from the CCH State
Tax Reporters. Thus, the paragraph ranges presented begin
with ¶5-xxx for Franchise discussions, ¶10-xxx for Corporate Income discussions, and
¶89-xxx for treatment of state
Practice & Procedure.
CCH Multistate Sales Tax Guide
Multistate Sales Tax Guide
Quick Answer Charts—Over
forty charts provide comparative multistate information on
sales and use tax topics.
Overview—A special group
of explanations covers state
tax topics on a multistate
basis, for a general understanding of sales and use
tax issues. Additional general reference materials are
included in this part of the
Guide, including Streamlined
Sales Tax documents.
State by State Explanations—Every state with
sales/use type tax provisions
is represented in an A to Z
style menu on the CCH Tax
Research NetWork. Explanations also are included for
state Unclaimed Property
provisions, for each state’s
Practice & Procedure provisions, and for certain salesbased state tax measures such
as a state tax on lodging. In
each state, the explanations
presented are derived from
the CCH State Tax Reporters.
Thus, the paragraph ranges
presented begin with ¶60-xxx
7
Sales Tax discussions, and
¶89-xxx for treatment of state
Practice & Procedure. Paragraph ranges vary by tax for
other materials presented.
CCH Multistate
Property Tax Guide
Multistate Property Tax
Quick Answer Charts—
Over ten charts provide comparative multistate information on property tax topics.
Overview—A special group
of explanations covers state
tax topics on a multistate basis, for a general understanding of property tax issues.
State by State Explanations—Every state with
property tax provisions covering real and/or personal
property is represented in an
A to Z style menu on the CCH
Tax Research NetWork. Explanations also are included
for state Property taxes, and
for each state’s Practice &
Procedure provisions. In
each state, the explanations
presented are derived from
the CCH State Tax Reporters.
Thus, the paragraph ranges
presented begin with ¶20-xxx
for Property discussions, and
¶89-xxx for treatment of state
Practice & Procedure.
Researching in the CCH
Multistate Guides
The Multistate Guides are part of an
integrated product line with the CCH
State Tax Reporters. Each Guide
presents its specialized topics in the
same manner as used in the Reporters. The CCH Explanations, state
laws, regulations, and cases & rulings are presented for the applicable
tax type, and are listed in a menu directly under the name of each state.
Research is performed in the same
manner as in a State Tax Reporter.
Researchers may use a menu-walk
approach, a word search method,
or may combine these methods. For
additional discussion of research in
the CCH State Tax Reporters, please
refer to How to Use a CCH State
Tax Reporter.
Note: The text below is intended
to be entered after the “Conclusions and Summary of Suggestions
for State Research” paragraph, and
before the “CCH SPECIALIZED
GUIDES …” paragraph.
Special Research
Features Included with
CCH State Tax Reporters
Full State Tax Reporter subscriptions
include two types of customizable
research charts: State Smart Charts,
and State Legislative Developments.
These features provide key information tailored to each individual state
and the District of Colombia, and an
alternative way to conduct state tax
research.
State Smart Charts--The individual state Smart Charts
provide information on a variety of tax types, including
corporate and pass-through
income tax, personal income
tax, sales and use taxes, property and other taxes, as well
as unclaimed property. The
actual chart topics available
depend on the taxes imposed
by a particular state.
The state Smart Charts are launched
from the State tab by first selecting
the desired state. On the next screen
the Smart Charts for that state are
listed as a menu option. Once selected, the Smart Charts open in a
new window. The menu of available chart topics may be navigated
with plus/minus selections, or by
©2006, CCH. ALL RIGHTS RESERVED.
expanding/contracting all available
topics. After selecting a topic, the
Next button may be used to obtain
the chart. Note that recent changes
may be seen highlighted in yellow,
and the user may turn the feature
off or change the default time period of 30 days on a drop-down
menu. Hyperlinks are presented to
allow extended research into primary authority such as state laws
or regulations, and into CCH State
Tax reporter editorial explanations.
The chart may be saved, printed or
exported to MS Excel or MS Word,
and the hyperlinks will remain active in the downloaded file.
State Legislative Developments--The state Legislative
Developments tool allows
users to locate any tax laws
enacted by a state within an
available year for the various
tax types covered in the CCH
State Tax Reporters.
The state Legislative Developments
are launched from the State tab by
first selecting the desired state. On
the next screen Legislative Developments are listed as a menu option.
Once selected, Legislative Developments opens in a new window.
In this window, the state tax types
are presented for each available
year, beginning with 2006. The researcher may select all tax types or
any combination of them. The Next
button will trigger the creation of
the chart. Note that recent changes
may be seen highlighted in yellow,
and the user may turn the feature off
or change the default time period
of 30 days on a drop-down menu.
Chart entries hyperlink to a CCH
State Tax Day summary, as well as to
the formal text of the bill. The chart
may be saved, printed or exported
to MS Excel or MS Word, and the
hyperlinks will remain active in the
downloaded file.
90087912